Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR)
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1 Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 29th SESSION 31 October 2 November 2012 Room XIX, Palais des Nations, Geneva Wednesday, 31 October 2012 Afternoon Session Regulatory and institutional foundations for high-quality corporate reporting Presented by Sergey Shapiguzov President, FBK Company, Russian Federation This material has been reproduced in the language and form as it was provided. The views expressed are those of the author and do not necessarily reflect the views of UNCTAD.
2 Regulatory and institutional foundations for corporate reporting in Russian Federation Sergey Shapiguzov President Russian Federation
3 Representatives of 12 government and non-government bodies and organizations, who are directly related to regulation and development of the corporate reporting in the Russian Federation participated in filling the questionnaire and its analysis.
4 Government bodies The Ministry of Finance of the Russian Federation The Ministry of Economic Development of the Russian Federation Federal Financial Markets Service Federal Service of Financial and Budgetary Oversight The Central Bank of Russia
5 Public organizations National Organization for Financial Accounting and Reporting Standards Foundation Audit Chamber of Russia The Moscow Audit Chamber Institute of Professional Accountants of Russia
6 Accounting firms KPMG Deloitte Ernst & Young PricewaterhouseCoopers
7 The answers were formed on the consensual basis. The assessment process was coordinated by the UNCTAD and results were reviewed by independent experts.
8 Stage 1 Stage 1 Coordinator appointment Experts selection Initial filling of the questionnaire by coordinator
9 Stage 1 Stage 2 Experts allocation to certain parts of the questionnaire Initial meeting for all expert
10 Stage 1 Stage 3 Experts give answers and fill up assigned parts of the Questionnaire The coordinator settles up differences among the experts
11 Stage 1 Stage 4 Identifying remaining differences The final meeting for all experts to reach a complete consensus
12 Results of assessing Legal and regulatory framework 71,3% Institutional framework 68,1% Human capacity 79,3% Public sector 71,1%
13 Legal and regulatory framework Legal and regulatory framework 71,3% -28,7% Financial reporting and disclosure 77,7% -2,8% Audit 73,8% -3,3% Environmental, social and governance reporting 14,3% -10,7% Corporate reporting requirements: enforcement, monitoring of implementation and compliance 71,7% -3,5% Licensing of auditor 100,0% 0,0% Corporate governance 68,8% -3,9% Ethics 100,0% 0,0% Investigation, discipline and appeals 63,9% -4,5% Environmental, social and governance reporting Investigation, discipline and appeals -28,7% Corporate governance Corporate reporting requirements Audit Financial reporting and disclosure Total 71,3%
14 Institutional framework Institutional framework 68,1% -31,9% Institutional responsibilities 68,2% -8,0% Coordination 33,3% -16,7% Funding 81,8% -4,5% Professional accountancy organizations 89,2% -2,7% Coordination Institutional responsibilities Total 68,1% Funding -31,9% Professional accountancy organizations
15 Human capacity Human capacity 79,3% -20,7% General assessment 58,3% -5,2% Professional education and training 55,8% -5,5% Professional skills and general education 100,0% 0,0% Assessment of accountancy capabilities and competencies 100,0% 0,0% Practical experience requirements 100,0% 0,0% Continuing professional development 100,0% 0,0% Specialized training 60,0% -5,0% Requirements for accounting technicians 60,0% -5,0% Professional education and training -20,7% General assessment Specialized training Total 79,3% Requirements for accounting technicians
16 Public sector Public sector 71,1% -28,9% IPSAS as issued by IPSASB required as part of the national regulatory system Financial statements of public sector entities prepared according to the current version of IPSAS issued by IPSASB 100,0% 0,0% 100,0% 0,0% Total 71,1% Local standards for public sector entities cover the current version of IPSAS issued by IPSASB Financial statements of public-sector entities required to be audited by an independent auditor The auditing standards of the International Organization of Supreme Audit Institutions (INTOSAI) required as part of the national regulatory system Financial statements of public-sector entities audited in accordance with the current version of INTOSAI auditing standards 68,8% -3,9% 100,0% 0,0% 0,0% -12,5% 0,0% -12,5% Russia has local auditing standards for public sector entities 100,0% 0,0% The all aspects covered by the national auditing standards for public sector entities 100,0% 0,0% -28,9% Local standards for publicsector entities cover the current version of IPSAS issued by IPSASB. Financial statements of public-sector entities audited in accordance with the current version of INTOSAI auditing standards. The auditing standards of the INTOSAI required as part of the national regulatory system.
17 Designing Stage 1 Road Map Gaps identification and ranking based on negative answers and their weights Working groups composition Time and costs estimation for development and implementation plan to eliminate the gap General plan development
18 Improvements for questionnaire Doublet items There are at list one pair questions with the same subject. The first one asks about the whole area. And the second item represents the same area but covered with a set of questions. For example in Public Sector there are two questions: 1.7. Does the country concerned have local auditing standards for public sector entities? 1.8. Are the following aspects covered by the national auditing standards for public-sector entities? Questions from to If we say YES for 1.7. then implicitly we must say YES for all to That means the weigh for this item doubled.
19 Improvements for questionnaire Questionnaire Format For more effective way to operate the questionnaire should be presented in Microsoft Excel format with built in formulas.
20 Thank you for attention! Any questions?
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